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Examples of Qualified Charitable Organizations The following list gives some examples of qualified organizations. See Pub 526 for more examples. Churches, mosques, synagogues, temples, and other religious organiza- tions. Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Good- will Industries, Red Cross, Salvation Ar- my, and United Way. Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier. Veterans' and certain cultural groups. Nonprofit hospitals and medical research organizations. Most nonprofit educational organi- zations, such as colleges, but only if your contribution isn't a substitute for tuition or other enrollment fees. Federal, state, and local govern- ments if the gifts are solely for public purposes. Amounts You Can Deduct Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organi- zations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either meth- od. But don't deduct any amounts that were repaid to you. Gifts from which you benefit. If you made a gift and received a benefit in re- turn, such as food, entertainment, or merchandise, you can generally only de- duct the amount that is more than the value of the benefit. But this rule doesn't apply to certain membership benefits provided in return for an annual pay- ment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526. Example. You paid $70 to a charita- ble organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30. Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a statement from the charitable organiza- tion showing the information in (1) and (2) next. 1. The amount of any money con- tributed and a description (but not value) of any property donated. 2. Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a de- scription and estimate of the value must be included. If you received only intan- gible religious benefits (such as admis- sion to a religious ceremony), the organ- ization must state this, but it doesn't have to describe or value the benefit. In figuring whether a gift is $250 or more, don't combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through pay- roll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduc- tion. You must get the statement by the date you file your return or the due date (including exten- sions) for filing your return, whichever is earlier. Don't attach the statement to your return. Instead, keep it for your re- cords. Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies. 1. Your cash contributions or contri- butions of ordinary income property are more than 30% of the amount on Form 1040, line 38. 2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38. 3. You gave gifts of property that increased in value or gave gifts of the use of property. Amounts You Can't Deduct Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of per- sonal pleasure, recreation, or vacation in the travel. Political contributions. Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. Cost of raffle, bingo, or lottery tickets. But you may be able to deduct TIP these expenses on line 28. See Line 28, later, for more information on gambling losses. Value of your time or services. Value of blood given to a blood bank. The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred. Gifts to individuals and groups that are operated for personal profit. Gifts to foreign organizations. However, you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details. Gifts to organizations engaged in certain political activities that are of di- rect financial interest to your trade or business. See section 170(f)(9). Gifts to groups whose purpose is to lobby for changes in the laws. Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. Value of benefits received in con- nection with a contribution to a charita- ble organization. See Pub. 526 for ex- ceptions. Cost of tuition. However, you may be able to deduct this as a job education expense on line 21 or take an education credit (see Form 8863). Line 16 Gifts by Cash or Check Enter on line 16 the total value of gifts you made in cash or by check (including out-of-pocket expenses). Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Don't attach the record to your tax return. Instead, keep it with your other tax records. Qualified Contributions In general, you can elect to treat gifts by cash or check as qualified contributions if: A-10